Introduced
Passed Senate
Passed House
Became law
Last action · April 17, 2026
Signed By Governor (Acts Ch. 188)

Introduced January 28, 2026

Senate
Signed By Governor
2026 Regular Session

AN ACT relating to unemployment insurance.

Amend KRS 341.243 to change the employer's contribution rate to the service capacity upgrade fund; of the rate subtracting .075% until December 31, 2026; provide that beginning January 1 2027, the rates shall be adjusted by subtracting 0.0115%; require the secretary of the Education and Labor Cabinet to set the adjustment percentage annually to be effective January 1 of each subsequent year, not to exceed 1.025%.

In effect since July 15, 2026

Acts from the 2026 Regular Session that don't carry an emergency clause or set their own effective date took effect 90 days after the session adjourned (Ky. Constitution § 55).

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Plain-language summary
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This bill changes the formula used to calculate how much employers pay into a state fund connected to the unemployment insurance system. Through the end of 2026, a specific rate reduction applies, and starting in 2027, a different adjustment takes effect each year, set by a state cabinet official within a defined limit. Who it may affect: employers who pay into Kentucky's unemployment insurance system.

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Legislative History

Jan 28, 2026 · Senate
Introduced In Senate
Jan 28, 2026 · Senate
To Committee On Committees (S)
Feb 4, 2026 · Senate
To Economic Development, Tourism, & Labor (S)
Feb 19, 2026 · Senate
Reported Favorably, 1st Reading, To Calendar
Feb 19, 2026 · Senate
Floor Amendment (1) Filed (clerical)
Feb 20, 2026 · Senate
2nd Reading, To Rules (clerical)
Feb 20, 2026 · Senate
Posted For Passage In The Regular Orders Of The Day For Monday, February 23 2026 (clerical)
Feb 23, 2026 · Senate
Floor Amendment (2) Filed (clerical)
Feb 24, 2026 · Senate
Passed 37-0 With Floor Amendment (2)
Yea: 37
Nay: 0
Absent: 1
LegiScan roll call
Apr 15, 2026 · House
3rd Reading, Passed 86-1
Yea: 86
Nay: 1
Absent: 13
LegiScan roll call

Primary Sponsor

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Portrait of Mike Nemes

Mike Nemes

Senator · Senate District 38

Primary sponsor
Mike.Nemes@kylegislature.gov

Co-sponsors (1)

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Portrait of Gex Williams

Gex Williams

Senator · Senate District 20

Co-sponsor
gex.williams@kylegislature.gov

Bill Text Versions

Enacted: Acts chapter (final law)

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Engrossed (passed one chamber)

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Introduced (original)

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